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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK The Accounting Journal of Binaniaga International Journal of Social Science and Business International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) PLAKAT : Jurnal Pelayanan Kepada Masyarakat Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Kewirausahaan International Journal of Public Health Excellence (IJPHE) International Journal of Community Service (IJCS) Journal of Applied Business and Technology Journal of Artificial Intelligence and Digital Business Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Educatio Elementaria and Psychologia
Nicholas Renaldo
Institut Bisnis Dan Teknologi Pelita Indonesia
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PENINGKATAN KEPUASAN KERJA DAN KINERJA GURU MELALUI KOMITMEN, BUDAYA ORGANISASI, MOTIVASI, DAN GAYA KEPEMIMPINAN GURU SLTA SEDERAJAT DI KABUPATEN ROKAN HILIR Rizaldi Putra; Nicholas Renaldo
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 1 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The low level of graduation from the national high school equivalent of Rokan Hilir is a result of the low quality of teacher performance. This study aims to determine the factors that influence job satisfaction and teacher performance. The sample of this study were 100 teachers, with a sample selection method is convenience sampling. Data collection used a Likert scale questionnaire. Analysis used Structural Equation Modeling. The results showed that organizational culture and commitment significantly influence job satisfaction. While organizational culture, job satisfaction, commitment, and motivation have a significant effect on performance. Rendahnya tingkat kelulusan ujian nasional SLTA sederajat Rokan Hilir merupakan dampak dari rendahnya kualitas kinerja guru. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi kepuasan kerja dan kinerja guru. Sampel penelitian ini sebanyak 100 guru, dengan metode pemilihan sampel adalah convenience sampling. Pengumpulan data menggunakan angket dengan skala likert. Analisis menggunakan Structural Equation Modelling. Hasil penelitian menunjukkan bahwa budaya organisasi dan komitmen berpengaruh signifikan terhadap kepuasan kerja. Sedangkan budaya organisasi, kepuasan kerja, komitmen, dan motivasi berpengaruh signifikan terhadap kinerja.
FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN Suyono Suyono; Suhardjo Suhardjo; Nicholas Renaldo; Sudarno Sudarno; Suci Fitria Sari
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i1.1110

Abstract

The development, technology, and the rapidly growing economy in Indonesia have an impact on corporate social responsibility and corporate value. This study aims to determine whether ROA, CR, DER affect Corporate Social Responsibility and Company Value. The population in this study were 22 textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample of this research is 17 companies selected based on the purposive sampling technique. Secondary data obtained on the IDX and Finance.yahoo.com. The exogenous variables used are ROA, CR, and DER. The data analysis technique used is multiple linear regression analysis using SmartPLS software. The results of this study indicate that the variables ROA and DER have no significant effect on CSR, while CR has a significant effect on CSR. The ROA, CR, and DER variables have a significant effect on Firm Value, while CSR has no significant effect on Firm Value. Manufacturing companies, especially the textile and garment sub-sector, are expected to continue to increase their CSR activities in accordance with the GRI-G4 disclosure standards, and be transparent in disclosing information about company activities related to corporate social responsibility (Corporate Social Responsibility) in their annual reports. Perkembangan pembangunan, teknologi serta perekonomian di Indonesia yang semakin berkembang pesat berdampak pada tanggung jawab sosial perusahaan dan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui apakah ROA, CR, DER berpengaruh terhadap Corporate Social Responsibility dan Nilai Perusahaan. Populasi penelitian ini adalah 22 perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel penelitian ini sebanyak 17 perusahaan yang diseleksi berdasarkan teknik purposive sampling. Data sekunder yang diperoleh di BEI dan Finance.yahoo.com. Variabel eksogen yang digunakan adalah ROA, CR, dan DER. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa variabel ROA dan DER tidak signifikan terhadap CSR, sedangkan CR berpengaruh signifikan terhadap CSR. Pada variabel ROA, CR, dan DER berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan CSR berpengaruh tidak signifikan terhadap Nilai Perusahaan. Perusahaan manufaktur khususnya sub sektor tekstil dan garmen diharapkan terus menambah aktivitas CSR sesuai dengan standar pengungkapan GRI-G4, dan transparan dalam mengungkapkan informasi tentang kegiatan-kegiatan perusahaan yang berhubungan dengan tanggung jawab sosial perusahaan (Corporate Social Responsibility) pada laporan tahunan
PENILAIAN HARGA SAHAM HIJAU PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2015-2019 Nicholas Renaldo; Suhardjo Suhardjo; Ienne Yoseria Putri; Jelia Juventia; Nuriman M. Nur
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 3 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i3.1463

Abstract

The inconsistency of changes in the share price of companies in the consumer goods industry sector with the Composite Stock Price Index is a unique phenomenon to study because companies in this sector are dominated by the mainboard. This research is important for assessing the company's stock price from the point of view of green good corporate governance, share ownership structure, environmental factors, and others as well as the formation of variable indicators for the External Assurance of Environmental Sustainability Report. The sample in this study were 26 companies in the consumer goods industry sector from 2015-2019. The analysis uses multiple linear regression methods for the valuation of stock prices and expert discussion for the formation of variable indicators. The results of regression analysis show that only the type of board and length of time on the stock exchange have a significant effect on stock prices. The results of the expert discussion show that there are several important indicators that companies must pay attention to for the sustainability of their business environment. Recommendations that can be given to companies are to regulate the components of corporate governance, regulate the company's ownership structure, and pay attention to the sustainability of the environment around the business. Recommendations for investors to be selective in choosing companies to invest in by taking into account various factors, especially good environmental sustainability. The development of a green assessment is not only on corporate governance and share prices, but can be carried out on all components to be analyzed. Ketidakkonsistenan perubahan harga saham perusahaan sektor industri barang konsumsi dengan Indeks Harga Saham Gabungan menjadi fenomena yang unik untuk diteliti karena perusahaan sektor ini didominasi oleh papan utama. Penelitian ini penting untuk menilai harga saham perusahaan dari sisi tata kelola perusahaan hijau yang baik, struktur kepemilikan saham, faktor lingkungan, dan lainnya serta pembentukan indikator variabel Jaminan Eksternal Laporan Keberlanjutan Lingkungan. Sampel pada penelitian ini adalah 26 perusahaan sektor industri barang konsumsi dari tahun 2015-2019. Analisis menggunakan metode regresi linier berganda untuk penilaian harga saham dan diskusi pakar untuk pembentukan indikator variabel. Hasil analisi regresi menunjukkan bahwa hanya variabel jenis papan dan lama di bursa memberikan pengaruh signifikan terhadap harga saham. Hasil diskusi pakar menunjukkan terdapat beberapa indikator penting yang harus diperhatikan perusahaan demi keberlanjutan lingkungan usahanya. Rekomendasi yang dapat diberikan kepada perusahaan adalah untuk mengatur komponen tata kelola perusahaan, mengatur struktur kepemilikan perusahaan, dan memperhatikan keberlanjutan lingkungan sekitar usaha. Rekomendasi untuk investor untuk dapat selektif dalam memilih perusahaan yang akan diinvestasikan dengan memperhatikan berbagai faktor terutama keberlanjutan lingkungan yang baik. Pengembangan green assessment tidak hanya pada tata kelola perusahaan dan harga saham, tetapi dapat dilakukan pada seluruh komponen yang akan di analisis.
PENILAIAN HARGA SAHAM BERBASIS WEB PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI TAHUN 2020 Nicholas Renaldo; Suhardjo Suhardjo; Ienne Yoseria Putri; Tandy Sevendy; Jelia Juventia
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

Fenomena terkait penurunan indeks saham perusahaan sektor aneka industri menjadi menarik karena beberapa metode yang umumnya digunakan investor dan peneliti dalam menilai harga saham perusaaan. Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi harga saham dan menciptakan model penilaian yang baru. Analisis menggunakan regresi linier berganda dengan variabel dummy. Sampel sebanyak dua puluh sembilan perusahaan sektor aneka industri pada tahun 2020 dengan teknik pengambilan sampel purposive sampling. Hasil penelitian menunjukkan bahwa market leadership dan managerial ownership memberikan pengaruh signifikan terhadap harga saham, sedangkan environmental sustainability disclosure, corporate social responsibility disclosure, dan asymmetric information tidak memberikan pengaruh signifikan. Rekomendasi untuk perusahaan yakni mempertahankan posisi kepemimpinan pasar dan mengungkapkan seluruh aktivitasnya baik untuk keberlanjutan lingkungan maupun tanggung jawab sosial. Rekomendasi untuk investor adalah mempertimbangkan keberlanjutan lingkungan karena akan menjadi faktor yang penting dan tidak boleh di abaikan oleh investor. Model penelitian telah dapat digunakan untuk menilai harga saham berbasis web pada perusahaan sektor aneka industri tahun 2020 dan masa depan.
PENGARUH GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RISIKO SANKSI PAJAK SEBAGAI MODERASI DI KPP PRATAMA PEKANBARU TAMPAN Yusrizal Yusrizal; Nicholas Renaldo; Mary Onasis Hasri
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to determine and analyze the effect of Good Governance, Whistleblowing System, Good Governance with the Risk of Tax Sanction as a moderating variable, and Whistleblowing System with the Risk of Tax Sanction as a moderating variable to Taxpayer Compliance. Determination of the sample in this study uses accidental sampling. This research is using primary data which is obtained directly from the answers of questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Pekanbaru Tampan as respondents. The data analysis method used is multiple linear regression analysis with the SPSS version 21 program. The independent variable in this study is Good Governance dan Whistleblowing System, while the dependent variable is Taxpayer Compliance, and the moderating variable is the Risk of Tax Sanction. Results show that partially the Good Governance does affect taxpayer compliance, while Whistleblowing System does not affect taxpayer compliance. In addition, Good Governance which is moderated by the Risk of Tax Sanction has no effect on Taxpayer Compliance. The same case goes to Good Governance which is moderated by the Risk of Tax Sanction has no effect on Taxpayer Compliance. Implications for KPP Pratama Pekanbaru Tampan to understand the implementation of a whistleblowing system with good internal control, it will increase taxpayer compliance through training on the implementation of a whistleblowing system for employees. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Good Governance dan Whistleblowing System terhadap kepatuhan wajib pajak orang pribadi dengan risiko sanksi pajak sebagai moderasi di KPP Pratama Pekanbaru Tampan. Penentuan sampel dalam penelitian ini menggunakan accidental sampling. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari jawaban atas kuesioner yang dibagikan kepada responden yaitu 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan bantuan program SPSS versi 21. Variabel independen dalam penelitian ini adalah Good Governance dan Whistleblowing System, sedangkan untuk variabel dependen yaitu kepatuhan wajib pajak, serta variabel moderasinya yaitu risiko sanksi pajak. Hasil penelitian menunjukkan bahwa secara parsial Good Governance berpengaruh terhadap kepatuhan wajib pajak, sedangkan whistleblowing system tidak berpengaruh terhadap kepatuhan wajib pajak. Selain itu, Good Governance yang dimoderasi oleh risiko sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Sama halnya dengan Whistleblowing System yang dimoderasi oleh risiko sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Implikasi terhadap KPP Pratama Pekanbaru Tampan untuk memahami penerapan whistleblowing system dengan pengendalian internal yang baik, maka akan meningkatkan kepatuhan wajib pajakmelalui pelatihan penerapan whistleblowing system kepada pegawai.
PENGARUH ROA, DER TERHADAP UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN MAKANAN DAN MINUMAN Suyono Suyono; Nicholas Renaldo; Tandy Sevendy; Ienne Yoseria Putri; Yuni Shara Sitompul
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 3 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to find out and analyze the effect of Return On Asset, Debt Equity Ratio on the Firm Size and the value of the company in manufacturing companies food and baverage sub-sector listed on the Indonesia Stock Exchange period 2015-2019. The population in this study were 23 food and beverage companies listed on Indonesia Stock Exchange in 2015-2019 and the number of samples that met the criteria in sampling were 17 food and beverage companies listed on the Indonesia Stock Exchange using purposive sampling techniques. The data collection method used is the documentation method, data that has been listed in IDX and Yahoo Finance. The analysis technique used in this search is multiple linier regression analysis.The results of the study prove that ROA variabel on Firm Size has a significant and negative effect, DER to Firm Size there is a significant and positive influence. The ROA variabel against PBV does not have a significant and positive. DER against PBV has a significant and negative effect. The Firm Size variabel on PBV is not significant and positive. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa pengaruh Return On Assets, Debt Equity Ratio terhadap Ukuran Perusahaan dan Nilai Perusahaan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Populasi dalam penelitian ini adalah 23 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dan jumlah sampel yang memenuhi kriteria dalam penarikan sampel adalah sebanyak 17 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Metode pengumpulan data yang digunakan adalah metode dokumentasi yaitu data yang sudah tercantum di IDX dan yahoo finance. teknik analisis data yang digunakan adalah analisis regersi linier berganda. Hasil penelitian ini membuktikan bahwa variabel ROA terhadap Firm Size berpengaruh signifikan dan negatif. Variabel DER terhadap Firm Size terdapat pengaruh signifikan dan positif. Variabel ROA terhadap PBV tidak berpengaruh signifikan dan positif. Variabel DER terhadap PBV berpengaruh signifikan dan negatif. Dan variabel Firm Size terhadap PBV tidak berpengaruh signifikan dan positif.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.382

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Suyono Suyono; Suhardjo Suhardjo
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.455

Abstract

Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau. The data used in this study are primary data and secondary data. Collecting data using observation techniques, interviews, literature studies, and questionnaires. The research method uses descriptive analysis, binomial test, and sign test. The test results show that the control environment, risk assessment, and supervision and monitoring have not been effective in the E-RN Trading Business, but control activities and information and communication have been running effectively in the E-RN Trading Business. Overall testing shows that the implementation of the E-RN Trading Business internal control system is still less effective. Recommendations for E-RN Trading Business implements policies to limit and monitor employee actions so as not to deviate, comply with existing regulations and policies, and improve employee performance, conducts an analysis beforehand and pays attention to receivables, regularly holds meetings after a problem is discovered, and conducts unannounced checks once a week so that fraud does not occur.
Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable Suhardjo Suhardjo; Nicholas Renaldo; Andi Andi; Sudarno Sudarno; Marice Br. Hutahuruk; Suharti Suharti; Kristy Veronica
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.495

Abstract

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.
DETERMINASI PROFITABILITY DAN FIRM VALUE SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Suhardjo Suhardjo; Nicholas Renaldo; Suyono Suyono; Nyoto Nyoto; Siti Ngatikoh
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.1934

Abstract

The phenomenon of the food and beverage industry affected by COVID-19 is a challenging issue to be studied and analyzed in Indonesia where this industry is one of the priorities for the implementation of industry 4.0 and a source of Indonesia's economic growth until 2030. This study aims to test the determination of profitability and firm value of the consumer goods industry. food and beverage industry sub-sectors listed on the Indonesia Stock Exchange in 2016– 2020. The analysis uses multiple linear regression with Smart PLS tools and the sample used is purposive sampling technique on 16 consumer goods industrial companies in the food and beverage industry sub-sector listed on the IDX. 2020. The results show that liquidity has a positive and significant effect on profitability, capital structure has a negative and significant effect on profitability, liquidity has a negative and insignificant effect on firm value, capital structure has a negative and significant impact on profitability. significant effect on firm value, and profitability has a positive and insignificant effect on firm value. Future research develops investment variables of fixed assets, dividends, retained earnings policy, technological innovation related to efficiency, application of green activity. And use macroeconomic assumptions such as: consumption spending, investment, government spending, exports and imports as well as inflation, money supply, interest rates. Fenomena industri makanan dan minuman yang terdampak covid 19 menjadi isu yang menantang untuk dikaji dan dianalisa di Indonesia dimana industri ini menjadi salah satu prioritas penerapan industry 4.0 dan sumber pertumbuhan ekonomi Indonesia hingga 2030. Penelitian ini bertujuan untuk menguji determinasi profitability dan firm value industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Analisa menggunakan regresi linier berganda dengan tools Smart PLS dan sampel yang digunakan dengan teknik purposive sampling terhadap 16 perusahaan industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di BEI tahun 2020. Hasil penelitian menunjukan bahwa likuidity berpengaruh positif dan signifikan terhadap profitability, capital structure berpengaruh negatif dan signifikan terhadap profitability, liquidity berpengaruh negatif dan tidak signifikan terhadap firm value, capital structure berpengaruh negatif dan signifikan terhadap firm value, dan profitability berpengaruh positif dan tidak signifikan terhadap firm value. Future reseach mengembangkan variabel investasi aktiva tetap, deviden, kebijakan laba ditahan, innovasi teknologi terkait efisiensi, penerapan green activity. Dan penggunakan asumsi-asumsi makro ekonomi seperti seperti : pengeluaran konsumsi, investasi, pengeluaran pemerintah, ekspor dan impor serta inflasi, jumlah uang beredar, tingkat suku bunga.
Co-Authors Aby Riestanti Achmad Tavip Junaedi Agusta, Muhammad Adrian Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Andi Angelica, Jenny Anggelina, Dhea Anggi Firmansyah Anjeli, Astuti Dara Anton Anton Anton Aprilia, Bord Nandre Arlia Asri Ady Bakri Augustine, Yvonne Aulia Ramadhani Bahmid Hasbullah Cecilia Cecilia Cecilia, Cecilia Dalil, M Dalil, M. Dara, Chenda Darmasari, Ria David David Deivita, Yan Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Efi Rofianto Hia Elvina, Vivi Endah Prawesti Ningrum Eny Retna Ambarwati Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fazal Mohamed Mohamed Sultan Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Hestia, Nabila Hilas, Rajah Abdulqadir Hinsatopa Simatupang Hocky, Agus Horsiando, Eric Hughes, Amy Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Ienne Yoseria Putri Indri Yovita Intan Purnama Intan Purnama Irwan Effendi Irwan Irwan Jahrizal James Jelia Juventia Jessen, Jessen Kiri, Ming Komardi, Dadi Koto, Jaswar Kristy Veronica Kudri, Wan Muhamad Layla Hafni Lestari, Dania Ayu Lita Umiputriani Gai Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Meyer, Kaspar Mimelientesa Irman Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman MUTHMAINNAH Nabila Wahid Nahak, Emiliana Shania Meta Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas, Eric Niken Widyastuti Novita Yulia Putri Nuonnad, Diaz Othman Nuriman M. Nur Nyoto Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Pujiono Eddy Purba, Jansaris Othniel Purnama, Intan Puspita, Tuwilin Maladewi Putri, Novita Yulia Putu Wenny Saitri Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rebecca La Volla Nyoto Reilly, William Remy, Adrian Rezenebe Ngameyga Udab Ria Puspitasari Rizaldi Putra Rizaldi Putra Robert David Rozalia, Dwi Kirtapati Rusilawati, Ermina Sabnah, Sabrina Sally Santoso, Pamuji Hari Sarli Rahman Schmidt, Matthias Septi, Iti Setyawan, Onny Sevendy, Tandy Siti Ngatikoh Smith, Harry Sofyanto, Sofyanto Sriadmitum, Ike Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suharti Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Sutandijo, Sutandijo SUYONO Suyono Suyono Suyono Suyono Suyono Suyono Syahputra, Hidayat T, Dominicus Josephus Swanto Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Veronica, Kristy Vomizon, Rodle Wahid, Nabila Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yu, Hou Yulia Fitri Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal